ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 85.33.00— Istruzione post-secondaria non terziaria(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- 85ISTRUZIONE
- 85.4ISTRUZIONE POST-SECONDARIA UNIVERSITARIA E NON UNIVERSITARIA
- 85.41Istruzione post-secondaria non universitaria
- 85.41.00Istruzione e formazione tecnica superiore (IFTS)
Frequently asked questions
IFTS course after upper secondary school: ATECO code 85.33.00 or ITS Academy 85.40.10?
85.33.00 for IFTS courses (Higher Technical Education and Training — Istruzione e Formazione Tecnica Superiore). ITS Academy programmes fall instead under tertiary education at 85.40.10. These are two distinct levels: the database explicitly lists ITS as an exclusion from 85.33.00.
Regional post-qualification training: is it 85.33.00 or 85.32.09?
85.33.00 when the course begins after the student has obtained a secondary-level qualification or diploma. Regional post-compulsory training lasting one to three years stays instead under 85.32.09. The student's level on entry to the course is the deciding factor.
Non-university higher technical pathway: does it fall under 85.33.00?
Usually yes, if it is a post-diploma IFTS programme. If instead you deliver short-cycle tertiary courses similar to ITS pathways, the correct classification is 85.40.10. 85.33.00 sits below the tertiary threshold.